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8-K - EXHIBIT 3 - FORM 8-K CAL-3 - WNC CALIFORNIA HOUSING TAX CREDITS III LPform8kcal3.htm


October 19, 2012

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We have reviewed the disclosures concerning Reznick Group, P.C. made by WNC CALIFORNIA HOUSING TAX CREDITS III, L.P. in Item 4.01 of its Form 8-K, which we understand will be filed with the Securities and Exchange Commission on the date hereof, and are in agreement with the statements contained therein.
 

Very truly yours,
/s/ Reznick Group, P.C.